| Course Description |
|
| Course Name |
: |
Financial Reporting Standards |
|
| Course Code |
: |
EMG32 755 |
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| Course Type |
: |
Compulsory |
|
| Level of Course |
: |
Second Cycle |
|
| Year of Study |
: |
1 |
|
| Course Semester |
: |
Spring (16 Weeks) |
|
| ECTS |
: |
4 |
|
| Name of Lecturer(s) |
: |
Asst.Prof.Dr. M.ÜNSAL MEMİŞ
|
|
| Learning Outcomes of the Course |
: |
To have ability of preparetion the financial statements which are acceptable for Accounting and Financial Reporting Standards.
|
|
| Mode of Delivery |
: |
Distant |
|
| Prerequisites and Co-Prerequisites |
: |
None |
|
| Recommended Optional Programme Components |
: |
None. |
|
| Aim(s) of Course |
: |
To preparation and evaluation of the financial statements which are acceptable for Accounting and Financial Reporting Standards published into force by Turkish Accounting Standards Board. |
|
| Course Contents |
: |
Standardization of accounting, basic information about the process of harmonization, standardization of accounting work in the world and in Turkey. |
|
| Language of Instruction |
: |
Turkish |
|
| Work Place |
: |
To be Announced |
|
|
Course Outline /Schedule (Weekly) Planned Learning Activities |
| Week | Subject | Student's Preliminary Work | Learning Activities and Teaching Methods |
|
1 |
Explanation of the scope of the course, the importance of accounting standards, its necessity and formation |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
2 |
TAS1: Presentation of Financial Statements |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
3 |
TAS 2: Inventories |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
4 |
TAS 16: Intangible Fixed Assets |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
5 |
TAS 17: Leases |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
6 |
TAS 18 Revenue |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
7 |
TAS 23 : Borrowing Costs |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
8 |
Mid-Term Exam |
Exam Preparation |
Measuring and evaluation
|
|
9 |
TAS 28 : Investments in Associates |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
10 |
TAS 37 : Provisions, Contingent Liabilities and Contingent Assets |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
11 |
TAS 38 : Intangible Assets |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
12 |
TAS 7 : Statement of Cash Flows |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
13 |
TAS R&D |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
14 |
IAS 24: Related Party Disclosures |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
15 |
General evaluation of the other Accounting Standards |
Reading material related to the topic |
Expression, discussion and the solutions of the questions
|
|
16/17 |
Final Exam |
Exam Preparation |
Measuring and evaluation
|
|
|
| Contribution of the Course to Key Learning Outcomes |
| # | Key Learning Outcome | Contribution* |
|
1 |
Using the basic techniques of financial analysis to achieving the best result. |
3 |
|
2 |
Combining the application of the methods of business management and accounting methods. |
5 |
|
3 |
Research on the science of accounting, to form the basis for the decision-making process. |
5 |
|
4 |
An understanding of essential accounting, auditing and tax principles and the ability to apply these principles effectively in decision making. |
5 |
|
5 |
Listing and description of the basic theoretical models of existing accounting and new systems in literature and remark the intended use of these; explain of each model and / or system of the weak and strong aspects. |
4 |
|
6 |
The ability to identify, research and analyze accounting, auditing and tax issues. |
4 |
|
7 |
The explanation of how to interpret the results obtained from the application of the models in the accounting discipline. |
5 |
|
8 |
An understanding of the legal and ethical issues faced by the accounting profession. |
4 |
|
9 |
To provide leadership as an individual and / or team and take responsibility in fulfilling the necessary work to actively manage the accounting process. |
4 |
|
10 |
In recognition of the need for lifelong learning and continuous self-renewal tracking the latest developments in the field of accounting. |
5 |
|
11 |
A new field of accounting, use of different sources under the rules of the academic, synthesize the information obtained and present effectively. |
4 |
|
12 |
The ability to communicate orally and in writing. |
5 |
|
13 |
Practices and methods of inquiry, if he considers it necessary to develop and implement new ways of working. |
4 |
| * Contribution levels are between 0 (not) and 5 (maximum). |
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